Company Registration No. 07474528 (England and Wales)
Nicholson & Griffin Limited
Unaudited accounts
for the period from 1 January 2025 to 30 June 2026
Nicholson & Griffin Limited
Unaudited accounts
Contents
Nicholson & Griffin Limited
Company Information
for the period from 1 January 2025 to 30 June 2026
Company Number
07474528 (England and Wales)
Registered Office
18 High Street Suite
79 High Wycombe
Buckinghamshire
HP11 2BE
United Kingdom
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Nicholson & Griffin Limited
Accountants' report
Accountants' report to the director of Nicholson & Griffin Limited on the preparation of the unaudited statutory accounts for the period from 1 January 2025 to 30 June 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Nicholson & Griffin Limited for the period from
1 January 2025 to
30 June 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nicholson & Griffin Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nicholson & Griffin Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nicholson & Griffin Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nicholson & Griffin Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nicholson & Griffin Limited. You consider that Nicholson & Griffin Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Nicholson & Griffin Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
12 August 2026
Nicholson & Griffin Limited
Statement of financial position
as at 30 June 2026
Intangible assets
8,289
11,104
Cash at bank and in hand
25,949
45,770
Creditors: amounts falling due within one year
(298,800)
(211,895)
Net current liabilities
(272,101)
(152,880)
Net liabilities
(263,812)
(141,776)
Called up share capital
100
100
Profit and loss account
(263,912)
(141,876)
Shareholders' funds
(263,812)
(141,776)
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 August 2026 and were signed on its behalf by
Anjana Silva
Director
Company Registration No. 07474528
Nicholson & Griffin Limited
Notes to the Accounts
for the period from 1 January 2025 to 30 June 2026
Nicholson & Griffin Limited is a private company, limited by shares, registered in England and Wales, registration number 07474528. The registered office is 18 High Street Suite, 79 High Wycombe, Buckinghamshire, HP11 2BE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006, under the historical cost convention..
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
During the year under review, the company was under the control of The Beacon of Amon Din Ltd who own the entirety of the shareholding.
Nicholson & Griffin Limited
Notes to the Accounts
for the period from 1 January 2025 to 30 June 2026
The financial statements have been prepared on the going concern basis. The directors have considered the company's financial position, including the proposed sale of the business and forecast cash flows, and are satisfied that the company will continue to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider the going concern basis of preparation to be appropriate.
4
Intangible fixed assets
Goodwill
Charge for the period
2,815
At 31 December 2024
11,104
5
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Amounts due from group undertakings etc.
-
1,200
Nicholson & Griffin Limited
Notes to the Accounts
for the period from 1 January 2025 to 30 June 2026
7
Creditors: amounts falling due within one year
2026
2024
Bank loans and overdrafts
-
29,234
Amounts owed to group undertakings and other participating interests
150,912
97,058
Taxes and social security
63,891
44,221
8
Average number of employees
During the period the average number of employees was 3 (2024: 3).